Step 1: Concept
Redox reactions involve the transfer of electrons between species.
Step 2: Meaning
An oxidizing agent causes another substance to be oxidized by taking electrons from it.
Step 3: Analysis
In the process of taking electrons, the oxidizing agent itself gets reduced. An electron donor is a reducing agent.
Step 4: Conclusion
An oxidizing agent is an electron acceptor.
Final Answer: (B)